| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 44.32 | 21.16 |
| Equity - Authorised | 150.00 | 100.00 |
| Equity - Issued | 44.32 | 21.16 |
| Equity Paid Up | 44.32 | 21.16 |
| Equity Shares Forfeited | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 |
| Face Value | 10.00 | 10.00 |
| Share Warrants & Outstandings | 39.09 | 6.40 |
| Total Reserves | 141.23 | 28.46 |
| Securities Premium | 90.73 | 15.96 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | 32.69 | 12.50 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 17.82 | 0.00 |
| Reserve excluding Revaluation Reserve | 141.23 | 28.46 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 224.64 | 56.02 |
| Minority Interest | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 0.00 | 0.00 |
| Non Convertible Debentures | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 |
| Term Loans - Banks | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 |
| Other Secured | 0.00 | 0.00 |
| Unsecured Loans | 5.22 | 0.70 |
| Fixed Deposits - Public | 0.00 | 0.00 |
| Loans and advances from subsidiaries | 0.00 | 0.00 |
| Inter Corporate Deposits (Unsecured) | 0.00 | 0.00 |
| Foreign Currency Convertible Notes | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 |
| Loans - Banks | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 |
| Loans - Others | 5.22 | 0.70 |
| Other Unsecured Loan | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | -0.59 | 0.00 |
| Deferred Tax Assets | 0.59 | 0.00 |
| Deferred Tax Liability | 0.00 | 0.00 |
| Other Long Term Liabilities | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 |
| Total Non-Current Liabilities | 4.63 | 0.70 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 6.46 | 0.10 |
| Sundry Creditors | 6.46 | 0.10 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 2.46 | 0.09 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 0.41 | 0.00 |
| Interest Accrued But Not Due | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 |
| Other Liabilities | 2.05 | 0.09 |
| Short Term Borrowings | 0.00 | 0.00 |
| Secured ST Loans repayable on Demands | 0.00 | 0.00 |
| Working Capital Loans- Sec | 0.00 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | 0.00 | 0.00 |
| Short Term Provisions | 0.62 | 0.13 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 0.59 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 0.04 | 0.13 |
| Total Current Liabilities | 9.54 | 0.32 |
| Total Liabilities | 238.80 | 57.04 |
| ASSETS | 0 | 0 |
| Gross Block | 40.27 | 0.20 |
| Less: Accumulated Depreciation | 0.58 | 0.00 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 39.69 | 0.20 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 |
| Non Current Investments | 68.71 | 0.50 |
| Long Term Investment | 68.71 | 0.50 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 68.71 | 0.50 |
| Long Term Loans & Advances | 10.43 | 23.51 |
| Other Non Current Assets | 0.00 | 0.00 |
| Total Non-Current Assets | 118.83 | 24.21 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 38.50 | 18.72 |
| Raw Materials | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 |
| Finished Goods | 0.00 | 0.00 |
| Packing Materials | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 |
| Other Inventory | 38.50 | 18.72 |
| Sundry Debtors | 10.18 | 0.00 |
| Debtors more than Six months | 0.00 | 0.00 |
| Debtors Others | 10.18 | 0.00 |
| Cash and Bank | 8.21 | 11.10 |
| Cash in hand | 0.29 | 0.02 |
| Balances at Bank | 7.93 | 11.08 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 0.00 | 0.00 |
| Interest accrued on Investments | 0.00 | 0.00 |
| Interest accrued on Debentures | 0.00 | 0.00 |
| Deposits with Government | 0.00 | 0.00 |
| Interest accrued and or due on loans | 0.00 | 0.00 |
| Prepaid Expenses | 0.00 | 0.00 |
| Other current_assets | 0.00 | 0.00 |
| Short Term Loans and Advances | 63.08 | 3.01 |
| Advances recoverable in cash or in kind | 55.57 | 0.20 |
| Advance income tax and TDS | 0.00 | 0.00 |
| Amounts due from directors | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 |
| Inter corporate deposits | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 |
| Other Loans & Advances | 7.52 | 2.81 |
| Total Current Assets | 119.97 | 32.83 |
| Net Current Assets (Including Current Investments) | 110.43 | 32.51 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 238.80 | 57.04 |
| Contingent Liabilities | 0.00 | 0.00 |
| Total Debt | 5.22 | 0.70 |
| Book Value | 41.87 | 23.45 |
| Adjusted Book Value | 41.87 | 23.45 |